Blue Hamster$$s accumulated owed financial obligations decreased from Year $1$ to Year $2.$

This statement is $,$ because:

Notes payable actually increased from $$53,125$ to $$50,000$ between Years $1$ and $2.$

The accounts payable account remained $$0$ for both Years $1$ and $2.$

Accruals actually increased from $$0$ in Year $1$ to $$9,375$ at the end of Year $2.$

long$-$term bonds decreased from $$53,125$ at the end of Year $1$ to $$50,000$ by the end of Year $2.$